Document # Public Document # Document Type Date Issued Description
87-288 87-288 Rulings of the Tax Commissioner 12/14/1987 Out-of-state contractor/fabricator
87-280 87-280 Rulings of the Tax Commissioner 12/14/1987 Urban Enterprise Zone Credit; Effect of a change in taxable year
87-281 87-281 Rulings of the Tax Commissioner 12/11/1987 Unified nonresident income tax return; Conditions to file
87-285 87-285 Rulings of the Tax Commissioner 12/10/1987 Retirement benefits paid by a government authority
87-282 87-282 Rulings of the Tax Commissioner 12/10/1987 Interest expenses on federal obligations
87-274 87-274 Rulings of the Tax Commissioner 12/10/1987 Sand and gravel processor; Storage bin leg supports; Cement storage bin
87-284 87-284 Rulings of the Tax Commissioner 12/10/1987 Unified nonresident income tax return; Conditions to file
87-279 87-279 Rulings of the Tax Commissioner 12/10/1987 County pension plan
87-286 87-286 Rulings of the Tax Commissioner 12/10/1987 Unified nonresident income tax return; S corporation
87-290 87-290 Rulings of the Tax Commissioner 12/10/1987 Nonprofit home for abused and neglected children; Exemption criteria
87-291 87-291 Rulings of the Tax Commissioner 12/10/1987 Nonprofit corporation procuring and operating magnetic resonance equipment; Exemption criteria
87-272 87-272 Rulings of the Tax Commissioner 12/10/1987 Refund resulting from litigation with the I.R.S.
87-278 87-278 Rulings of the Tax Commissioner 12/10/1987 Qualified salary reduction contributions to a "cafeteria plan"
87-264 87-264 Rulings of the Tax Commissioner 11/30/1987 Warranty plans
87-262 87-262 Rulings of the Tax Commissioner 11/30/1987 Repairs under manufacturer's warranty
87-263 87-263 Rulings of the Tax Commissioner 11/30/1987 Public corporation of the Commonwealth of Puerto Rico
87-265 87-265 Rulings of the Tax Commissioner 11/30/1987 Quarterly magazine; Subscription charges
87-261 87-261 Rulings of the Tax Commissioner 11/30/1987 Shop supplies charge; Auto repair company
87-268 87-268 Rulings of the Tax Commissioner 11/30/1987 Bed and Breakfast Inns; Food purchases and sales
87-267 87-267 Rulings of the Tax Commissioner 11/25/1987 Knopp Brothers, Inc. vs. Department of Taxation
87-260 87-260 Rulings of the Tax Commissioner 11/25/1987 Tax-exempt investment fund
11251987 Attorney General's Opinion 11/25/1987 Marketing and Sales Via Television
87-259 87-259 Rulings of the Tax Commissioner 11/24/1987 Cash discount must be allocated between sales price and sales tax
87-257 87-257 Rulings of the Tax Commissioner 11/24/1987 Audit revised
87-250 87-250 Rulings of the Tax Commissioner 11/24/1987 Permission to file a consolidated return